Finance Act, 2002

Penalty for false statement.

76.—Any person who, in a return made by him or her to the Revenue Commissioners in relation to or for the purposes of the duty on bets imposed by section 67 of this Chapter, makes any statement or representation which is to his or her knowledge false or misleading, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of €1,900.